18 U.S.C. § 2343: Recordkeeping, reporting, and inspection

the name, address, destination (including street address), vehicle license number, driver’s license number, signature of the person receiving such cigarettes, and the name of the purchaser; a declaration of the specific purpose of the receipt (personal use, resale, or delivery to another); and a declaration of the name and address of the recipient’s principal in all cases when the recipient is acting as an agent. The person’s beginning and ending inventory of cigarettes and cans or packages of smokeless tobacco (in total) for such month. The total quantity of cigarettes and cans or packages of smokeless tobacco that the person received within such month from each other person (itemized by name and address). The total quantity of cigarettes and cans or packages of smokeless tobacco that the person distributed within such month to each person (itemized by name and address) other than a retail purchaser. any records or information required to be maintained by the person under this chapter; or any cigarettes or smokeless tobacco kept or stored by the person at the premises. The district courts of the United States shall have the authority in a civil action under this subsection to compel inspections authorized by paragraph (1). Whoever denies access to an officer under paragraph (1), or who fails to comply with an order issued under paragraph (2), shall be subject to a civil penalty in an amount not to exceed $10,000. Any report required to be submitted under this chapter to the Attorney General shall also be submitted to the Secretary of the Treasury and to the attorneys general and the tax administrators of the States from where the shipments, deliveries, or distributions both originated and concluded. the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mails, or the Internet or other online service, or by any other means where the consumer is not in the same physical location as the seller when the purchase or offer of sale is made; or the cigarettes or smokeless tobacco are delivered by use of the mails, common carrier, private delivery service, or any other means where the consumer is not in the same physical location as the seller when the consumer obtains physical possession of the cigarettes or smokeless tobacco. In this section, the term “interstate commerce” means commerce between a State and any place outside the State, or commerce between points in the same State but through any place outside the State.